Which of the following statements about dividend options is (are) true? I. The interest on dividends left to accumulate with the insurer is not considered to be taxable income. II. Paid-up additions are additional units of whole life insurance

A) I only
B) II only
C) both I and II
D) neither I nor II


Answer: B

Business

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Obtaining a competitive advantage by being the first company to introduce new concepts or ideas is referred to as ________________________________________

Fill in the blank(s) with correct word

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The accounting for employee stock options involves

a. the measurement of the fair value of stock options on the date of the grant using an option-pricing model that incorporates information about the current market price, the exercise price, the expected time between grant and exercise, the expected market price volatility of the stock, the expected dividends, and the risk-free interest rate. b. calculating total compensation cost as the number of options the firm expects to vest times the fair value per option. c. factoring in the firms use of their historical experience on forfeitures due to employees terminating employment prior to vesting to estimate the expected number of options that will vest. d. amortizing the fair value of the stock options on the date of the grant over the requisite service period, which is the expected period of benefit. e. all of the above

Business

The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw MaterialsBeg Bal4,500 8,000 4,700      Work in ProcessBeg Bal3,600 21,700 5,700   8,000   7,800      Finished GoodsBeg Bal1,700 19,900 21,700      Manufacturing Overhead 2,300 7,800 3,000   2,700      Wages & Salaries Payable 19,900Beg Bal2,000   11,000    Cost of Goods SoldBeg Bal19,900            The Cost of Goods Manufactured was:

A. $41,600 B. $7,700 C. $21,700 D. $19,900

Business